Μη χρηματοοικονομική λογιστική και βιωσιμότητα

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Keywords
ESG ; RRI Model ; NYSE ; Μη χρηματοοικονομική λογιστική ; Ναυτιλία ; Non-finanancial accounting ; ShippingAbstract
This thesis analyses the interaction of financial, social and environmental objectives of
shipping companies in the context of shipping sustainability. It focuses on Greek
shipping companies listed on the New York Stock Exchange (NYSE) and examines the
link between non-financial accounting and sustainability. Through the analysis
ESG/Sustainability Reports and Annual Reports of the year 2023, the research uses RRI
Model (Risk, Return, Impact) to access the impact of ESG strategies on the financial
performance and long-term sustainability of companies.